AN ACT to amend and reenact §49-6C-1 of the Code of West Virginia,
1931, as amended; and to amend and reenact §60-2-21 of said
code, all relating to fiscal audits conducted by the
Legislative Auditor of the Alcohol Beverage Control Commission
and the Children’s Trust Fund; increasing audits of the
Alcohol Beverage Control Commission from two fiscal years to
fiscal five years; and increasing audits of the Children’s
Trust Fund from three fiscal years to five fiscal years.

Be it enacted by the Legislature of West Virginia:

That §49-6C-1 of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that §60-2-21 of said code be amended
and reenacted, all to read as follows:

CHAPTER 49. WEST VIRGINIA CHILD PROTECTIVE SERVICES ACT.

ARTICLE 6C. CHILDREN’S TRUST FUND.

§49-6C-1. Continuation and transfer of control of trust fund.

(a) The Children’s Fund, created for the sole purpose of
awarding grants, loans and loan guarantees for child abuse and
neglect prevention activities by enactment of chapter twenty-seven,
Acts of the Legislature, 1984, as last amended and reenacted by
chapter one hundred fifty-nine, Acts of the Legislature, 1999, is
hereby continued and renamed the West Virginia Children’s Trust
Fund: Provided, That upon the effective date of the enactment of
this section during the second extraordinary session of the 2007
Legislature, the fund shall be administered by the Commissioner of
the Bureau for Children and Families. Gifts, bequests or donations
for this purpose, in addition to appropriations to the fund, shall
be deposited in the State Treasury in a special revenue account
under the control of the Secretary of the Department of Health and
Human Resources or his or her designee.

(b) Each state taxpayer may voluntarily contribute a portion
of the taxpayer's state income tax refund to the Children’s Trust
Fund by designating the contribution on the state personal income
tax return form. The bureau shall approve the wording of the
designation on the income tax return form. The State Tax
Commissioner shall determine by July 1, of each year the total
amount designated pursuant to this subsection and shall report that
amount to the State Treasurer, who shall credit that amount to the
Children's Trust Fund.

(c) All interest accruing from investment of moneys in the
Children's Trust Fund shall be credited to the fund. The
Legislative Auditor shall conduct an audit of the fund at least
every five fiscal years.

(d) Grants, loans and loan guarantees may be awarded from the
Children's Trust Fund by the Commissioner of the Bureau for
Children and Families for child abuse and neglect prevention
activities.

(e) Upon the effective date of the enactment of this section,
all employees, records, responsibilities, obligations, assets and
property, of whatever kind and character, of the Governor’s Cabinet
on Children and Families are hereby transferred to the Bureau for
Children and Families within the Department of Health and Human
Resources, including, but not limited to, all rights and
obligations held by the Governor’s Cabinet on Children and Families
under any grants, loans or loan guarantees previously awarded from
the Children’s Trust Fund.

(f) All orders, determinations, rules, permits, grants,
contracts, certificates, licenses, waivers, bonds, authorizations
and privileges which have been issued, made, granted or allowed to
become effective by the Governor, by any state department or agency
or official thereof, or by a court of competent jurisdiction, in
the performance of functions which have been transferred to the
Bureau for Children and Families within the Department of Health
and Human Resources, and were in effect on the date the transfer
occurred continue in effect, for the benefit of the department,
according to their terms until modified, terminated, superseded,
set aside or revoked in accordance with the law by the Governor,
the Secretary of the Department of Health and Human Resources or
other authorized official, a court of competent jurisdiction or by
operation of law.

CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.

ARTICLE 2. ALCOHOLIC BEVERAGE CONTROL COMMISSIONER.

§60-2-21. Audit.

At least every five fiscal years, the Legislative Auditor
shall audit the affairs of the West Virginia Alcohol Beverage
Control Commissioner and report the results of the audit to the
Governor. The cost of the audit shall be paid from the operating
fund.